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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Courier import classification: goods assessed on tariff merits, replacing uniform baggage duty and enabling simplified clearance procedures.</h1> Courier imports are removed from baggage classification and must be assessed under their proper customs tariff headings by merit assessment. The Courier Imports (Clearance) Regulations, 1995 apply to imports by an authorised courier on scheduled passenger flights at specified airports, establish registration and security requirements, divide consignments into documents, samples/gifts and dutiable goods, provide simplified Bills of Entry and a value threshold for duty free samples/gifts, and require compliance with EXIM Policy and normal Bill of Entry filing where necessary.

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